“公允价值变动损益”跨年度会计处理解析

Analysis of Accounting Treatment of “the profit and Losses on the Changes in Fair Value”

"公允价值计量",作为财务会计的一种计量属性,自2006年被引入我国新颁布的会计准则以来,其运用一直备受争议。一方面,为了公允反映公司某项资产的实际价值,采用公允价值计量是目前国际上通行的做法,也是我国会计准则逐步与国际接轨的趋势要求;另一方面,公允价值变动频率高、波动幅度大,缺乏统一的价值参考标准,从而导致其公允价值的确认、后续计量、终止计量存在理解上的偏差。

＂Fair value measurement＂ as a kind of measurement attribute of financial accounting, since the introduction of the new accounting standards introduced in China in 2006, its use has been controversial. On the one hand, in order to reflect the actual value of a company＇s assets, fair value measurement is the current international practice, but also our country＇s accounting standards is gradually with international standards; On the other hand, the fair value of the high and volatile, lack of unified value reference standards, which leads to the recognition of its fair value, the follow-up measurement, termination of measurement bias.